TX
Texas House Bill HJR83
Texas 2025 - 89th Regular
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TX

Texas 2025 - 89th Regular

Texas House Bill HJR83

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment to authorize the legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Impact

The changes aimed at removing the market value of accessibility features from ad valorem tax assessments could lead to increased compliance with accessibility standards across Texas. Property owners may find it financially feasible to make improvements and ensure their facilities cater to the needs of all individuals, fostering an inclusive environment. Over time, this could enhance the overall accessibility of public and private buildings within the state.

Summary

HJR83 proposes a constitutional amendment that allows the Texas legislature to exclude the market value of certain property improvements from the ad valorem tax assessments. Specifically, improvements made to enhance accessibility in compliance with the 2010 Americans with Disabilities Act Standards would be exempt from taxation. This inclusion seeks to support property owners who invest in making their buildings and facilities more accessible to individuals with disabilities.

Contention

Debate regarding HJR83 is likely to center around the financial implications for local governments, which rely on property taxes as a primary source of revenue. Critics may argue that exempting the value of these improvements could lead to shortfalls in tax revenue that support essential services. Proponents, on the other hand, would highlight the benefits of fostering an inclusive society and the long-term advantages of complying with disability standards. As the amendment is set to be voted on November 4, 2025, discussions will likely intensify as stakeholders assess the amendment's potential to reshape property taxation related to disability compliance.

Companion Bills

TX HB1547

Enabled by Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Previously Filed As

TX HB1547

Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

TX HJR102

Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of residential real property that arises from the installation in the property of certain energy efficiency-related improvements.

TX SJR15

Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes for the first tax year that the owner of the property qualifies the property for a residence homestead exemption is the market value of the property and that, if the owner purchased the property, the purchase price of the property is considered to be the market value of the property for that tax year and to limit increases in the appraised value of the homestead for subsequent tax years based on the market value of all new improvements to the property.

TX HJR34

Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property located in a county that borders the United Mexican States that arises from the installation or construction on the property of border security infrastructure and related improvements.

TX HJR53

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR45

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR114

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR30

Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes.

TX HJR104

Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.

TX HJR26

Proposing a constitutional amendment to authorize the legislature to make permanent the limit on the maximum appraised value of real property other than a residence homestead for ad valorem tax purposes.

Similar Bills

No similar bills found.